We collect the data, structure the report and defend it before the auditor and your supply chain partners. The same data, the same team - from the sustainability strategy to the published figure.
With more than 500 employees, you published your first CSRD report in 2025, for financial year 2024. If you do not meet the new thresholds, you may be exempted for 2025 and 2026, once Omnibus is transposed into Romanian law (deadline: 19 March 2027).
The criteria are cumulative. The first report is published in 2028, for financial year 2027, under the revised ESRS standards. Non-EU groups with more than EUR 450 million in the Union follow one year later: financial year 2028, reported in 2029.
You were in waves 2 and 3 of the original CSRD. After Omnibus you no longer have a legal reporting obligation, but your clients, banks and retailers still ask for your data. The voluntary VSME standard is the proportionate answer.
Questionnaires, scorecards and supply chain platforms ask for ESG data regardless of the law. The answers must be consistent from year to year and backed by evidence. This is where we work most often.
※ The framework is moving: the revised ESRS standards and the voluntary VSME standard were adopted by the European Commission on 3 July 2026 and apply from financial year 2027. This page is updated as legislative changes are adopted.
The structure of the report under ESRS, its drafting and its defence before the auditor and your partners. For companies outside the obligation, the same discipline under the voluntary VSME standard - proportionate, without unnecessary bureaucracy.
The starting point required by ESRS: which topics truly matter - the company's impact on the environment and society, plus the financial risk each topic poses to the company. Without it, the report is a list of intentions.
We make the process operational: who enters what, when and in which format - data is entered once and the report is written from it. The same logic we built into Yvora for PPWR compliance.
We analyse your company's activities against the Taxonomy criteria: which are eligible, which are aligned, and what documentation supports each published percentage.
We measure emissions across all three scopes, set realistic targets and build the reduction plan - the basis of any decarbonisation strategy and the first thing asked for in client questionnaires.
Questionnaires, scorecards, supply chain platforms (EcoVadis, CDP, retailers' own platforms) - completed with real data that is consistent across the board, not copied from year to year.
Every published figure needs evidence behind it. We build the evidence file and put the report through an adversarial check before the auditor does.
Your team learns to run the process on its own: from the basic concepts to data collection and writing the report. Our stated goal: to have less and less to do for a trained client.
Where you stand: obliged or voluntary, what your clients ask for, what data already exists in the company.
The double materiality assessment sets the topics - the rest of the work is sized from it.
The collection process up and running, the indicators calculated, the report written to the structure of the standard.
The report and the evidence file go through the assurance check - every published figure has its evidence behind it.
The report published and defended; client questionnaires are completed from the same data.
With the adoption of the VSME standard, we are preparing to launch the application dedicated to sustainability reporting - Yvora CSRD Suite: data is entered once, the report is written from it. Until then, the process above runs with our team.
Want to know when it is ready?
Write to us - we will let you know at launch →
The first conversation is free and answers exactly that: which framework you fall under (CSRD, VSME or just your clients' requirements), from when, and with what real effort.
Call 031 9303 office@circulador.ro